If you have not reported all your property on Schedules CAB-04, CAB-05, and CAB-06 by its exact location and you wish to allocate the value along your system, then use this form to allocate it by miles of line. Please note that if you have already included the property once on Schedule CAB-04, CAB-05, or CAB-06, you do not need to include it again on this schedule. That property not already listed by its exact location needs to be allocated on this form. The total miles of transmission and distribution line must agree to the amounts of the FERC or REA report.

Notes/Industry Specific Information

  • Electric
    1. CWIP is reported at its original cost and materials and supplies are reported at 100% of original cost
    2. List the total original cost of the Transmission and Distribution Plant in the amount column by account number as per the Annual Report to the REA or FERC



Selecting the CAB-E1 Summary record in the Form Group table will take the user to the Telephone Plant Distribution Schedule index page. The index page is the location where wire and cable miles per tax district can be entered to apportion the overall distribution plant value. Note that the Valuation button (to access the distribution plant generation) will become enabled after the first allocation record is entered.


The valuation page is the location where the distribution plant value can be calculated. To access the valuation page, select the blue Valuation button. The valuation page (shown below) is a calculator that allows the user to calculate the electric plant value. The interface contains:


Part A (Determination of Allocation Based on Original Cost)

  • Transmission Plant Amount: Original cost amount of transmission plant
  • Transmission Plant Distribution: Percent Distribution for transmission plan
  • Distribution Plant Amount: Original cost amount of distribution plant
  • Distribution Plant Distribution: Percent Distribution (Calculated field)

Part B (Determination of Allocation Based on Original Cost less Accumulated Depreciation)

  • The following values should be provided for the general plant, transmission plant and distribution plant:
    1. Total Net Book Value
    2. Licensed Transmission Equipment
    3. Construction work in Progress (50% of cost)
    4. Electric material and supplies
    5. Other material and supplies

Add Line

To add a new line, select the blue “Add” button at the top left of the table. The user will be taken to the Add Allocation page which will allow information to be entered per type and tax district. Note that the required fields are marked with a red asterisk. Once the required data is entered, select the blue next button.

  • District: Combination of County and Tax District
  • Category: Available asset types per filer type (Distribution or Transmission)
  • Miles: User entered description of asset

Note that once the first allocation record is entered the Valuation and Complete buttons become available on the index page (as shown below).

Allocating Value

After completing the plant schedule the information will be displayed in the upper right hand corner of the E1 (as shown below). Also displayed are the transmission and distribution rates/mile. Note that the rates/mile can change based on the allocation inputs. To delete allocation lines, select the red garbage can icon to the right of the record. To complete the form select the blue and white complete button.

Complete Filing

Completing a filing indicates that it is ready for submission (which is completed through the certification task). Once all forms within a form group are marked complete, the form group can be submitted. To complete a filing, select the white and blue Complete button. A modal window will appear to confirm your action. Selecting yes will mark the form complete, selecting no will return you to the form.